10-12-2012
10-12-2012Top issues for audit committees in 2013 | ||
The audit committee's primary role is the oversight of the financial reporting process, although the scope of this role varies depending on the organization. One aspect that is constant is the audit committee's need to respond to fast-charged environments with continuous uncertainty and change, whether in dealing with the regulatory arena, risk-related responsibilities, or uncertainty in the financial reporting process. Deloitte’s Audit Committee Brief addresses key issues that are expected to affect audit committee agendas in 2013. Download the report. |